OBJECTIVE 1

Master file needs to be reviewed for actual employees as well as their

time sheets to check whether accurate and sufficient data were
recorded. In addition, the IT system of the payroll department must be
updated to an application whereas it will automatically records data of
employees. Satisfying the use of advance technology.
As a result of the test, since the files and data of employees has
already been updated, therefore, we assume that the payroll is sync to
the accurate data as well. Calculations of quantitative information are
also assumed to be properly monitored because of the IT systems
update.
OBJECTIVE 2
Controls within the department needs to be observed if proper controls
set forth by the company is followed. Review of the payroll with its
supporting documents to check whether data inputs were right
especially in the master file of the employees where their addresses
are stated.
Since the review of the recent payroll has impacted the department, it
is already updated thus the payments recognized are for actual
employees only. How did we know? Because we have also check the
employees addresses whether they really exist.
OBJECTIVE 3
Changes must be communicated immediately to the IT department so
that the payroll is always up to date and payment will be made timely.
Delay of communication between the IT department and the payroll
department has been eliminated. Moreover, in connection to the newly
update system of the IT department, timely records has been
implemented.
OBJECTIVE 4
Review reports of employee termination and provisions for employee
benefits to see whether proper compliance with the rules and
regulations of the company has been met.
The testing will result to effective payroll if it follows the right conduct
of the company. It will also result to reliability since the process that
the company wants to implement has been implemented. Data will
also be free from error because the testing of compliance has been
done.